企业碳排放审计评价体系的构建与检验——基于生态文明建设的视角

以碳排放、碳减排、生态文明建设为准则层指标建立碳排放审计评价体系，根据专家意见获取各指标层相对权重，并对相关企业进行调研和测算这些企业的碳排放指数值，结果显示，多数企业重视碳排放指数值，并采取措施限制碳排放以达到监管机构要求。然而，较少企业重视生态文明建设指数值，尤其是缺乏参与碳市场交易与产生绿色产值等创收手段。此外，虽然生物碳汇仍是企业采取的主要减排策略，但已有一些企业开始尝试使用地质碳汇方式来进行减排。

Construction and Test of the Evaluation Indicator System of Enterprise Carbon Audit:Based on the Perspective of Ecological Civilization Construction

This paper takes carbon audit, carbon emission reduction, ecological civilization as criterion level indicator to establish carbon audit evaluation system, and then gets the relative weight of each index layer based on expert advice,conducts research in related companies and measurement of carbon emissions index of these campanies.The results show that most companies attach importance to carbon emissions index value, and take measures to limit carbon emissions to meet regulatory requirements. However, fewer enterprises value the index of ecological civilization construction, they are especially lack of participation in the carbon market transactions and production of green output. In addition, although the biological carbon sequestration is still a major reduction strategies adopted by companies, some companies have tried to use the way of geological carbon sequestration to reduce emission.